Can a chartered accountant seize book of accounts of client

This query is : Resolved 

26 April 2013 Can a Chartered Accountant seize book of accounts of client. Please refer any particular section of any act which prohibits him from doing these. Please also assist on Chartered Accountants Professional Ethics. Whether retaining/Seizing the books of accounts of any client is allowed by the ethics

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26 April 2013 Yes a ca can seize the books and documents of his client provided his client had not cleared his dues. Also only those books and documents can be seized on which the fees is due. This is true and this happens practically. Neither the ethics say anything about this act. Hence it is allowed. But remember to issue a prior notice to the client before seizing the books.


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